A.I.M. Finances: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
A.I.M. Finances
Largest movements
- Cash -€72,306
down €72,306 (-71.4%), from €101,333 to €29,027
mainly Contributions, distributions and other (-€110,000) and Debts after one year (-€25,246)
- Tangible fixed assets -€18,080
down €18,080 (-6.5%), from €278,745 to €260,665
of which Land and buildings: -€15,270
- Receivables after one year +€9,946
up €9,946 (+5.0%), from €198,926 to €208,873
- Contributions -€110,000
down €110,000 (-17.2%), from €637,968 to €527,968
- Reserves +€65,323
up €65,323 (+35.3%), from €185,304 to €250,627
- Debts after one year -€25,246
down €25,246 (-30.8%), from €81,995 to €56,749
- Gross operating margin -€30,239
down €30,239 (-64.4%), from €46,985 to €16,747
- Financial income +€12,419
up €12,419 (+18.4%), from €67,679 to €80,098
- Taxes -€1,524
down €1,524 (-17.1%), from €8,920 to €7,397
- Financial charges -€595
down €595 (-24.9%), from €2,393 to €1,798
- Provisions +€500
new in 2025: €500
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €981,554 | €894,541 | -€87,012 | -8.9% |
| Fixed assets | 21/28 | €667,312 | €649,232 | -€18,080 | -2.7% |
| Tangible fixed assets | 22/27 | €278,745 | €260,665 | -€18,080 | -6.5% |
| Land and buildings | 22 | €274,957 | €259,688 | -€15,270 | -5.6% |
| Plant, machinery and equipment | 23 | €3,015 | €693 | -€2,322 | -77.0% |
| Furniture and vehicles | 24 | €773 | €285 | -€488 | -63.1% |
| Financial fixed assets | 28 | €388,567 | €388,567 | = | 0.0% |
| Current assets | 29/58 | €314,242 | €245,310 | -€68,933 | -21.9% |
| Amounts receivable after more than one year | 29 | €198,926 | €208,873 | +€9,946 | +5.0% |
| Other amounts receivable | 291 | €198,926 | €208,873 | +€9,946 | +5.0% |
| Amounts receivable within one year | 40/41 | €9,970 | €2,416 | -€7,554 | -75.8% |
| Trade receivables | 40 | €8,321 | - | -€8,321 | |
| Other amounts receivable | 41 | €1,649 | €2,416 | +€767 | +46.5% |
| Cash at bank and in hand | 54/58 | €101,333 | €29,027 | -€72,306 | -71.4% |
| Deferred charges and accrued income | 490/1 | €4,013 | €4,994 | +€981 | +24.5% |
| Total equity and liabilities | 10/49 | €981,554 | €894,541 | -€87,012 | -8.9% |
| Equity | 10/15 | €823,272 | €778,595 | -€44,677 | -5.4% |
| Contributions | 10/11 | €637,968 | €527,968 | -€110,000 | -17.2% |
| Reserves | 13 | €185,304 | €250,627 | +€65,323 | +35.3% |
| Distributable reserves | 133 | €185,304 | €250,627 | +€65,323 | +35.3% |
| Provisions and deferred taxes | 16 | €3,500 | €4,000 | +€500 | +14.3% |
| Provisions for liabilities and charges | 160/5 | €3,500 | €4,000 | +€500 | +14.3% |
| Other liabilities and charges | 164/5 | €3,500 | €4,000 | +€500 | +14.3% |
| Amounts payable | 17/49 | €154,781 | €111,946 | -€42,835 | -27.7% |
| Amounts payable after more than one year | 17 | €81,995 | €56,749 | -€25,246 | -30.8% |
| Financial debts | 170/4 | €81,995 | €56,749 | -€25,246 | -30.8% |
| Amounts payable within one year | 42/48 | €70,662 | €50,839 | -€19,823 | -28.1% |
| Current portion of amounts payable after more than one year | 42 | €33,505 | €25,246 | -€8,259 | -24.6% |
| Trade debts | 44 | €3,798 | €235 | -€3,563 | -93.8% |
| Suppliers | 440/4 | €3,798 | €235 | -€3,563 | -93.8% |
| Taxes, remuneration and social security | 45 | €8,220 | €7,269 | -€952 | -11.6% |
| Taxes | 450/3 | €8,220 | €7,269 | -€952 | -11.6% |
| Other amounts payable | 47/48 | €25,139 | €18,089 | -€7,050 | -28.0% |
| Accrued charges and deferred income | 492/3 | €2,125 | €4,359 | +€2,234 | +105% |
| Non-recurring operating income | 76A | €1,734 | - | -€1,734 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,620 | €18,080 | +€460 | +2.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €500 | +€500 | |
| Other operating charges | 640/8 | €3,569 | €3,684 | +€115 | +3.2% |
| Non-recurring operating charges | 66A | €63 | €63 | +€0 | +0.5% |
| Gross operating margin | 9900 | €46,985 | €16,747 | -€30,239 | -64.4% |
| Operating profit (loss) | 9901 | €25,733 | -€5,581 | -€31,314 | |
| Financial income | 75/76B | €67,679 | €80,098 | +€12,419 | +18.4% |
| Recurring financial income | 75 | €67,679 | €80,098 | +€12,419 | +18.4% |
| Financial charges | 65/66B | €2,393 | €1,798 | -€595 | -24.9% |
| Recurring financial charges | 65 | €2,393 | €1,798 | -€595 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €91,019 | €72,720 | -€18,300 | -20.1% |
| Income taxes | 67/77 | €8,920 | €7,397 | -€1,524 | -17.1% |
| Profit (loss) for the period | 9904 | €82,099 | €65,323 | -€16,776 | -20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €82,099 | €65,323 | -€16,776 | -20.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.